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R.J.S. Infotech Pvt. Ltd V/S CCE & ST, Meerut-I


Company & Directors' Information:- L C C INFOTECH LIMITED [Active] CIN = L72200WB1985PLC073196

Company & Directors' Information:- R A S INFOTECH LIMITED [Active] CIN = U72200TG1998PLC030341

Company & Directors' Information:- Z M INFOTECH LIMITED [Amalgamated] CIN = U72200TN2000PLC044239

Company & Directors' Information:- T I INFOTECH PRIVATE LIMITED [Active] CIN = U72200DL2005PTC139651

Company & Directors' Information:- H M S INFOTECH PRIVATE LIMITED [Amalgamated] CIN = U72300TN2008PTC117028

Company & Directors' Information:- H M S INFOTECH PRIVATE LIMITED [Active] CIN = U72300DL2008PTC175395

Company & Directors' Information:- K U INFOTECH PRIVATE LIMITED [Active] CIN = U72200DL2005PTC133807

Company & Directors' Information:- C I INFOTECH PRIVATE LIMITED [Active] CIN = U74899DL1996PTC076202

Company & Directors' Information:- INFOTECH LIMITED [Active] CIN = U30006TN1982PLC009267

Company & Directors' Information:- C R INFOTECH PRIVATE LIMITED [Active] CIN = U72200DL1996PTC077678

Company & Directors' Information:- P V S INFOTECH PRIVATE LIMITED. [Active] CIN = U72200DL2000PTC103791

Company & Directors' Information:- G N R C INFOTECH PRIVATE LIMITED [Active] CIN = U72200AS2001PTC006584

Company & Directors' Information:- R V S INFOTECH LIMITED [Active] CIN = U72200TZ2000PLC009253

Company & Directors' Information:- H R INFOTECH PRIVATE LIMITED [Converted to LLP] CIN = U72200WB2011PTC166498

Company & Directors' Information:- A. L. T. INFOTECH PRIVATE LIMITED [Active] CIN = U72900DL2007PTC161777

Company & Directors' Information:- S N A INFOTECH PRIVATE LIMITED [Active] CIN = U72900MH2005PTC155271

Company & Directors' Information:- S L INFOTECH PRIVATE LIMITED [Active] CIN = U72300AS2000PTC006125

Company & Directors' Information:- S T INFOTECH LIMITED [Active] CIN = U72200WB1997PLC085587

Company & Directors' Information:- R & D INFOTECH PRIVATE LIMITED [Active] CIN = U72200WB1997PTC084977

Company & Directors' Information:- C R G INFOTECH PRIVATE LIMITED [Active] CIN = U72900DL2008PTC174812

Company & Directors' Information:- R.J.S. INFOTECH PRIVATE LIMITED [Active] CIN = U72900DL2008PTC184668

Company & Directors' Information:- D M INFOTECH PRIVATE LIMITED [Active] CIN = U72200DL2006PTC152561

Company & Directors' Information:- S R INFOTECH PRIVATE LIMITED [Active] CIN = U72300UP2000PTC025511

Company & Directors' Information:- P G INFOTECH PRIVATE LIMITED [Active] CIN = U74899DL2000PTC105014

Company & Directors' Information:- S O INFOTECH PRIVATE LIMITED [Active] CIN = U72120DL2001PTC109989

Company & Directors' Information:- G D I INFOTECH PRIVATE LIMITED [Active] CIN = U80302MH1999PTC118659

Company & Directors' Information:- D S INFOTECH PRIVATE LIMITED [Active] CIN = U80221WB1998PTC088271

Company & Directors' Information:- U M INFOTECH PRIVATE LIMITED [Active] CIN = U72300DL2010PTC209718

Company & Directors' Information:- S K V INFOTECH PRIVATE LIMITED [Active] CIN = U72200DL2005PTC135028

Company & Directors' Information:- I M INFOTECH PRIVATE LIMITED [Active] CIN = U72200DL2005PTC142363

Company & Directors' Information:- W AND G INFOTECH PRIVATE LIMITED [Under Process of Striking Off] CIN = U72200UR2000PTC025543

Company & Directors' Information:- P S INFOTECH PRIVATE LIMITED [Strike Off] CIN = U72200PB2000PTC023935

Company & Directors' Information:- L T INFOTECH PRIVATE LIMITED [Strike Off] CIN = U72300DL2007PTC162270

Company & Directors' Information:- V G INFOTECH PRIVATE LIMITED [Active] CIN = U72300DL2008PTC184085

Company & Directors' Information:- K P INFOTECH PRIVATE LIMITED [Strike Off] CIN = U72200DL2013PTC256424

Company & Directors' Information:- K B R INFOTECH PRIVATE LIMITED [Strike Off] CIN = U72200KA2006PTC038500

Company & Directors' Information:- N J INFOTECH INDIA PRIVATE LIMITED [Strike Off] CIN = U72900MH1992PTC065367

Company & Directors' Information:- B B INFOTECH PRIVATE LIMITED [Dormant under section 455] CIN = U17111OR1989PTC002280

Company & Directors' Information:- B L INFOTECH PRIVATE LIMITED [Active] CIN = U72200DL2005PTC137392

Company & Directors' Information:- G K J INFOTECH PRIVATE LIMITED [Active] CIN = U72200DL2005PTC143502

Company & Directors' Information:- V W C INFOTECH PRIVATE LIMITED [Active] CIN = U72200DL2000PTC104310

Company & Directors' Information:- R I INFOTECH PRIVATE LIMITED [Strike Off] CIN = U72200WB1999PTC088628

Company & Directors' Information:- S B R INFOTECH PRIVATE LIMITED [Active] CIN = U72300DL2008PTC183660

Company & Directors' Information:- L. D. INFOTECH PRIVATE LIMITED [Active] CIN = U74120DL2008PTC175482

Company & Directors' Information:- K G INFOTECH LIMITED [Strike Off] CIN = U03000TZ1995PLC005828

Company & Directors' Information:- 3 C INFOTECH PRIVATE LIMITED [Strike Off] CIN = U72200KL2001PTC014906

Company & Directors' Information:- C L INFOTECH PRIVATE LIMITED [Active] CIN = U72200KA1998PTC023936

Company & Directors' Information:- S M M INFOTECH PRIVATE LIMITED [Strike Off] CIN = U72200KA2014PTC076177

Company & Directors' Information:- R INFOTECH PRIVATE LIMITED [Under Process of Striking Off] CIN = U72200DL1999PTC098787

Company & Directors' Information:- E INFOTECH INDIA PRIVATE LIMITED [Active] CIN = U72200GJ2000PTC037198

Company & Directors' Information:- B T INFOTECH PVT LTD [Strike Off] CIN = U72200WB1995PTC072322

Company & Directors' Information:- I D M INFOTECH PRIVATE LIMITED [Active] CIN = U72200UP1995PTC018911

Company & Directors' Information:- V V R INFOTECH PRIVATE LIMITED [Active] CIN = U72200MH2004PTC146584

Company & Directors' Information:- S K INFOTECH PRIVATE LIMITED [Strike Off] CIN = U72200MH2001PTC130890

Company & Directors' Information:- C V INFOTECH PRIVATE LIMITED [Strike Off] CIN = U72200TG2001PTC037864

Company & Directors' Information:- S S N INFOTECH PRIVATE LIMITED [Active] CIN = U72200TG2009PTC063843

Company & Directors' Information:- N P INFOTECH PVT LTD [Strike Off] CIN = U72200WB2006PTC109006

Company & Directors' Information:- D U INFOTECH PRIVATE LIMITED [Strike Off] CIN = U72300WB2013PTC189677

Company & Directors' Information:- K R G INFOTECH PRIVATE LIMITED. [Active] CIN = U72901DL2006PTC148322

Company & Directors' Information:- G S INFOTECH PRIVATE LIMITED [Strike Off] CIN = U72100MH2000PTC124184

Company & Directors' Information:- S T INFOTECH LIMITED [Strike Off] CIN = U72200KA2000PLC026628

Company & Directors' Information:- C B S INFOTECH PRIVATE LIMITED [Strike Off] CIN = U72900TN1999PTC041846

Company & Directors' Information:- A. C. INFOTECH PRIVATE LIMITED [Strike Off] CIN = U72200WB2007PTC112999

Company & Directors' Information:- S B S INFOTECH PRIVATE LIMITED [Strike Off] CIN = U72200WB2000PTC092489

Company & Directors' Information:- F-1 INFOTECH PRIVATE LIMITED [Active] CIN = U72200DL2006PTC144426

Company & Directors' Information:- R & B INFOTECH PRIVATE LIMITED [Strike Off] CIN = U72200KA2008PTC048682

Company & Directors' Information:- T & H INFOTECH PRIVATE LIMITED [Active] CIN = U30007MH2011PTC211938

Company & Directors' Information:- K & N INFOTECH PRIVATE LIMITED [Strike Off] CIN = U72200PN2010PTC135273

Company & Directors' Information:- P L N INFOTECH PRIVATE LIMITED [Strike Off] CIN = U72200PN2013PTC146766

Company & Directors' Information:- K AND Z INFOTECH PRIVATE LIMITED [Active] CIN = U72900MH2005PTC154048

Company & Directors' Information:- D N INFOTECH PRIVATE LIMITED [Active] CIN = U72300UP2012PTC054294

Company & Directors' Information:- F R INFOTECH PRIVATE LIMITED [Active] CIN = U72300UP2014PTC067948

Company & Directors' Information:- P F INFOTECH PRIVATE LIMITED [Strike Off] CIN = U74900UP2011PTC045136

Company & Directors' Information:- A V INFOTECH PRIVATE LIMITED [Strike Off] CIN = U72900UP2002PTC026656

Company & Directors' Information:- P & P INFOTECH PRIVATE LIMITED [Under Process of Striking Off] CIN = U74900WB2013PTC194892

Company & Directors' Information:- S S B INFOTECH PRIVATE LIMITED [Active] CIN = U51909WB1998PTC088311

Company & Directors' Information:- N. A. INFOTECH PRIVATE LIMITED [Active] CIN = U72300DL2006PTC151784

Company & Directors' Information:- G V INFOTECH PRIVATE LIMITED [Strike Off] CIN = U72300DL2008PTC172610

Company & Directors' Information:- G Y INFOTECH PRIVATE LIMITED [Active] CIN = U72300DL2009PTC189966

Company & Directors' Information:- S R M INFOTECH PRIVATE LIMITED [Strike Off] CIN = U72900DL2001PTC113160

Company & Directors' Information:- C N INFOTECH PRIVATE LIMITED [Strike Off] CIN = U72900DL2007PTC169883

Company & Directors' Information:- M P J INFOTECH PRIVATE LIMITED [Strike Off] CIN = U72900DL2010PTC210638

Company & Directors' Information:- J & D INFOTECH PRIVATE LIMITED [Strike Off] CIN = U72900DL2011PTC229211

Company & Directors' Information:- R N INFOTECH PRIVATE LIMITED [Strike Off] CIN = U72900DL2013PTC250317

Company & Directors' Information:- S H INFOTECH PRIVATE LIMITED [Active] CIN = U72900DL2015PTC288193

Company & Directors' Information:- K S INFOTECH PRIVATE LIMITED [Strike Off] CIN = U45400DL2008PTC175123

Company & Directors' Information:- B S G INFOTECH PRIVATE LIMITED [Converted to LLP and Dissolved] CIN = U72200DL2005PTC134123

Company & Directors' Information:- L R INFOTECH PRIVATE LIMITED [Strike Off] CIN = U72200DL2005PTC134704

Company & Directors' Information:- K H R INFOTECH PRIVATE LIMITED [Active] CIN = U72200DL2005PTC134855

Company & Directors' Information:- E G INFOTECH PRIVATE LIMITED [Strike Off] CIN = U72200DL2005PTC135197

Company & Directors' Information:- D AND A INFOTECH PRIVATE LIMITED [Strike Off] CIN = U72200DL2005PTC136205

Company & Directors' Information:- V & V INFOTECH PRIVATE LIMITED [Strike Off] CIN = U72200DL2005PTC138462

Company & Directors' Information:- B N INFOTECH PRIVATE LIMITED [Strike Off] CIN = U72200DL2005PTC138720

Company & Directors' Information:- T K INFOTECH PRIVATE LIMITED [Strike Off] CIN = U72200DL2005PTC141353

Company & Directors' Information:- G S R INFOTECH PRIVATE LIMITED [Strike Off] CIN = U72200DL2005PTC142894

Company & Directors' Information:- V B INFOTECH INDIA PRIVATE LIMITED [Active] CIN = U72200DL2012PTC241950

Company & Directors' Information:- V M A INFOTECH PRIVATE LIMITED [Strike Off] CIN = U93000DL2013PTC254286

Company & Directors' Information:- P & A INFOTECH PRIVATE LIMITED [Active] CIN = U74120DL2008PTC177113

Company & Directors' Information:- R B S INFOTECH PRIVATE LIMITED [Strike Off] CIN = U74899DL2004PTC128001

Company & Directors' Information:- S N INFOTECH PRIVATE LIMITED [Active] CIN = U74899DL2005PTC141584

Company & Directors' Information:- P K G INFOTECH PRIVATE LIMITED [Strike Off] CIN = U74899DL2005PTC141775

Company & Directors' Information:- U N INFOTECH PRIVATE LIMITED [Active] CIN = U72300HR2014PTC051750

Company & Directors' Information:- A AND S INFOTECH PRIVATE LIMITED [Active] CIN = U72900KL2006PTC019844

Company & Directors' Information:- A TO Z INFOTECH PRIVATE LIMITED [Strike Off] CIN = U72200GJ2010PTC063043

Company & Directors' Information:- AT INFOTECH PRIVATE LIMITED [Active] CIN = U72900UP2019PTC116326

Company & Directors' Information:- A R INFOTECH LIMITED [Strike Off] CIN = U72200DL2000PLC108900

Company & Directors' Information:- M AND M INFOTECH PRIVATE LIMITED [Strike Off] CIN = U72200TG2000PTC034708

Company & Directors' Information:- M C S INFOTECH PVT. LTD. [Strike Off] CIN = U99999DL1996PTC078891

Company & Directors' Information:- T AND G INFOTECH PRIVATE LIMITED [Strike Off] CIN = U99999DL2000PTC103251

Company & Directors' Information:- Y M INFOTECH PRIVATE LIMITED [Strike Off] CIN = U72300DL2007PTC165169

Company & Directors' Information:- S S R INFOTECH PRIVATE LIMITED [Strike Off] CIN = U72200DL2008PTC177400

    Appeal No. E/50725/2017-EX [DB] (Arising out of the Order-in-Appeal No. DDN-EXCUS-000-AAPPL-I-272-2016-17 dated 26/12/2016 passed by Commissioner of Central Excise-Meerut-I (Appeal)) and Final Order No. 50251/2018

    Decided On, 17 January 2018

    At, Customs Excise Service Tax Appellate Tribunal New Delhi

    By, THE HONORABLE JUSTICE: DR. SATISH CHANDRA (PRESIDENT) & THE HONORABLE JUSTICE: V. PADMANABHAN
    By, MEMBER

    For Petitioner: R.M. Saxena, Advocate And For Respondents: H. Saini, DR



Judgment Text


1. The present appeal is filed against the Order-in-Appeal No. 272/2016-17 dated 29/12/2016

2. The brief facts of the case are that M/s. Mahabir Steel Tubes set up a unit at Khasra No. 103, Village-Raipur, Roorkee in the year 2008 and were availing the benefit of Notification No. 50/2003 CE dated 10/06/2003. The benefit of Notification was available to M/s. Mahabir Steel Tubes up to 1/12/2018. During the course of availing the said exemption Mahabir Steel Tubes became defunct and they did not get suitable orders to manufacture and during the period 2015-16, no manufacture happened and nil returns were filed on a quarterly basis. On 07/01/2015 M/s. Mahabir Steel Tubes entered into an agreement with M/s. Wonder Fibromat Pvt. Ltd. for leasing out a part of the area in which unit was functioning. However, rest of the area was retained with them for purposes of keeping the machinery and for storing plant machinery and stock. On 5/01/2016, the present appellant M/s. R.J.S. Infotech Pvt. Ltd. took over the unit M/s. Mahabir Steel Tubes and relocated the factory to the premises 106-108 in Salempur Industrial Area, Roorkee. This area was also covered within the area specified under Notification No. 50/2003 CE dated 10/06/2003. The appellant also claimed benefit of Notification 50/2003 but the same was denied by both the Revenue authorities below. The Revenue had taken the view that the entire premises was occupied by M/s. Mahabir Steel Tubes was leased to M/s. Wonder Fibromat Pvt. Ltd. and the original unit was not functioning on the date when the same was taken over by the present appellant. Accordingly, the benefit of Notification was denied. Aggrieved by the impugned order, present appeal has been filed.

3. With the above background we heard Shri R.M. Saxena, Ld. Counsel for the appellant and Shri H. Saini, Ld. DR for the Revenue.

4. The Ld. Counsel for the appellant submitted that the Revenue has proceeded on the wrong assumption that the entire area originally occupied by M/s. Mahabir Steel Tubes was leased out to M/s. Wonder Fibromat Pvt. Ltd. In the impugned order, the space retained by M/s. Mahabir Steel Tubes has been shown as 300 feet but in fact 3000 square feet was retained by them. He admitted that the unit was facing difficulty commercially but the plant and machinery which was originally used by M/s. Mahabir Steel Tubes was transferred to the new premises of R.J.S. Infotech Pvt. Ltd. To this effect, due intimation has been filed by the appellant to the department along with the copy of the Chartered Engineer's certificate as per the Trade Notice No. 7/2012 dated 2/5/2012. He claimed that the Board's circular No. 960/03/2012 CX3 dated 17/2/2012 has clarified that the benefit of Notification 50/2003 will continue to be available to the new unit which has purchased the original unit availing such benefit. The benefit of the Notification cannot also be denied if the original unit is shifted to some other area which also falls within the area notified in the notification. Accordingly, he submitted that the appellant will continue to be eligible for the benefit of the Notification.

5. Ld. DR justified the impugned order. He submitted that the benefit cannot be extended to the appellant in as much as the original unit was not operational but had become defunct and hence, what has been started by the appellant cannot be considered as the original unit continued in the new premises.

6. We have heard both sides and perused the record.

7. In connection with the Notification 50/2003 the CBEC vide Circular dated 17/02/2012 has clarified the circumstances in which the notification benefit will continue to be available. The Circular provides for shifting of the unit which is availing such benefit to some other area which also is notified under the same notification. The circular makes it clear that the benefit cannot be denied for on account of such shifting. The circular also provides for cases in which the ownership of the unit is changed and taken over by another unit. In such cases also the benefit cannot be denied to the purchaser of the original unit.

8. In the present case, both circumstances co-exist. The present appellant has purchased the unit from M/s. Mahabir Steel Tubes and has also transferred the unit to a new site. The reason cited by the revenue for denying the benefit is that the unit was not functional at the original place before it was shifted. From the record available we notice that certain portion of the original factory continued to exist in the name of M/s. Mahabir Steel Tubes on the date on which the unit was taken over and subsequently shifted. The Ld. Counsel for the appellant has also asserted that the same machinery was shifted to the new premises and to this extent the Chartered Engineer certificate was produced before the Revenue Authorities but the same has not been considered and discussed by both the authorities below.

9. The Board Circular has also emphasized the fact that at the time of shifting of the unit to a new premise the issue needs to be considered on a case to case basis and the fact that the same plant and machinery, equipment and manpower has been relocated in the new premises is required to be verified. We find that the benefit of exemption will be available to the new unit provided they are able to satisfy the revenue authorities that it is the same machinery which has been shifted to the new premises. The relevant Chartered Engineer's Certificate furnished by the appellant does not appear to have been considered and discussed by both the authorities below. We feel it is necessary, in the interest of justice, that the said Chartered Engineer's Certificate is t

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o be considered and the fact verified and established that the same unit has been physically shifted to a new premises. For this purpose, we set aside the impugned order and remand the matter to the Original Authority for considering the observations as above and to pass de novo orders on the subject. No doubt effective opportunity for hearing to the appellant should be given and the submission duly considered before passing orders in proceedings. 10. In the result, impugned order is set aside and appeal filed by the appellant is allowed by way of remand. [Order Dictated and Pronounced in the open court]
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